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26 USC § 7215 - Offenses with respect to collected taxes 

---
identifier: "/us/usc/t26/s7215"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7215 - Offenses with respect to collected taxes"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7215"
section_name: "Offenses with respect to collected taxes"
chapter_number: 75
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
subchapter_number: "A"
subchapter_name: "Crimes"
part_number: "I"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–321, § 2, Feb. 11, 1958, 72 Stat. 6; amended Pub. L. 97–248, title III, §§ 307(a)(15), 308(a), Sept. 3, 1982, 96 Stat. 590, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369.)"
---

# § 7215. Offenses with respect to collected taxes

**(a)** **Penalty** Any person who fails to comply with any provision of section 7512(b) shall, in addition to any other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than one year, or both, together with the costs of prosecution.

**(b)** **Exceptions** This section shall not apply—

For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages (whether or not created by the payment of such wages) shall not be considered to be circumstances beyond the control of a person.

**(1)** to any person, if such person shows that there was reasonable doubt as to (A) whether the law required collection of tax, or (B) who was required by law to collect tax, and

**(2)** to any person, if such person shows that the failure to comply with the provisions of section 7512(b) was due to circumstances beyond his control.

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**Source Credit**: (Added Pub. L. 85–321, § 2, Feb. 11, 1958, 72 Stat. 6; amended Pub. L. 97–248, title III, §§ 307(a)(15), 308(a), Sept. 3, 1982, 96 Stat. 590, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369.)

## Editorial Notes

### Amendments

1983—Subsec. (b).  repealed amendments made by . See 1982 Amendment note below.

1982—Subsec. (b).  provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after , last sentence of subsec. (b) is amended to read as follows: “For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages or amounts subject to withholding under subchapter B of chapter 24 (whether or not created by the payment of such wages or amounts) shall not be considered to be circumstances beyond the control of a person.” Section 102(a), (b) of , , , repealed subtitle A (§§ 301–308) of title III of  as of the close of , and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.